Maternity apparel maker and retailer, Mothers Work Inc, has revealed a financial first-quarter drop of 44 per cent, which it claims is mainly due to a non-cash accounting charge of 24 cents a share. The company saw its first quarter profits drop from $2.4m last year to just $1.4m this year, representing a drop from 57 cents per diluted share to just 28 cents per diluted share.